G2TT
来源类型Discussion paper
规范类型论文
来源IDDP17515
DP17515 US Taxation of Gambling Winnings and Incentives to Bet
Karl Whelan
发表日期2022-07-31
出版年2022
语种英语
摘要Sports betting is growing rapidly in the US after its legalization by the Supreme Court in 2018. This paper describes the treatment of gambling winnings and losses in the federal tax code and shows how the system may incentivize some gamblers to substantially increase the scale of their betting in order to have a chance to win. This incentive stems from the fact that gambling losses can only be deducted if taxpayers are filing for itemized deductions, meaning the scale of gambling losses has to be large enough to push a taxpayer’s eligible deductions over the standard deduction. This incentive to engage in large-scale betting applies mostly to lower and middle-income households.
主题Public Economics
关键词Gambling Income tax
URLhttps://cepr.org/publications/dp17515-0
来源智库Centre for Economic Policy Research (United Kingdom)
资源类型智库出版物
条目标识符http://119.78.100.153/handle/2XGU8XDN/546604
推荐引用方式
GB/T 7714
Karl Whelan. DP17515 US Taxation of Gambling Winnings and Incentives to Bet. 2022.
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